Notification under first proviso to section 44 to exempt taxpayers having AATO upto Rs. 2 Crores from the requirement of furnishing annual return for FY 2021-2022 under the PGST Act, 2017 - S.O. 19/P.A.5/2017/S.44/2023 - Punjab SGST
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Exemption from annual return filing granted for small taxpayers below prescribed turnover threshold for FY2021 22 under Punjab GST. The Commissioner under the first proviso to section 44 of the Punjab Goods and Services Tax Act, 2017, exempts registered persons with aggregate turnover in FY 2021 22 up to two crore rupees from filing the annual return for that year; the exemption was issued on the Council's recommendation and is deemed effective from 5 July 2022.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from annual return filing granted for small taxpayers below prescribed turnover threshold for FY2021 22 under Punjab GST.
The Commissioner under the first proviso to section 44 of the Punjab Goods and Services Tax Act, 2017, exempts registered persons with aggregate turnover in FY 2021 22 up to two crore rupees from filing the annual return for that year; the exemption was issued on the Council's recommendation and is deemed effective from 5 July 2022.
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